AAR : Lottery distributor/agent procuring tickets from other State Govt. liable to GST under Reverse Charge Mechanism (RCM)

Maharashtra AAR holds the applicant i.e. lottery distributor or agent liable for payment of IGST on reverse charge basis under Serial No. 5 of Notification No. 4/2017- Integrated Tax; Perusing the agreement with organizing State, observes that applicant is acting as a distributor or marketing agent of lottery schemes organized by State Govt. of Mizoram and procures online tickets from organizing state for distribution across Maharashtra which are sold through a chain of ...